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V1468-19 ·19 June 2019 ·consulta-vinculante Medium impact
Tax

Commercial advisory services to an Andorran entity are not subject to VAT, unless used for taxable transactions in Spain

An individual provides commercial advisory services to assist an entity in Andorra in finding suppliers. The DGT examines whether these services should be taxed in Spain under the effective use rule.

In 6 key points

Lifecycle

2019-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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